What should the auditor look for to assess the adequacy of controls for non-profit organizations...

Ongoing due diligence on the business relationship and scrutiny of transactions undertaken throughout the course of that relationship

Exploitation of legitimate entities as conduits for TF for the purpose of escaping asset-freezing measures

Concealing of the secretive diversion of funds intended for legitimate purposes to terrorist organizations

Testing of the customer's identifying information using reliable and independent source documents

The overall volume of cash deposit reporting for the quarter